Section 32 Individual Income Tax Conformity 1

Section 1 of chapter 62 of the General Laws, as so appearing, is hereby amended by striking out, in line 6, the words "January 1, 2005" and inserting in place thereof the following words:- January 1, 2022.

This section conforms the Massachusetts individual income tax rules to the version of the federal Internal Revenue Code in effect on January 1, 2022. The current conformity date is 2005.